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January

The January 2003 Europe-Africa edition of our -->IAS Plus --> newsletter can be Downloaded Here.

This edition includes all of the general IASB/IFRS update information plus country updates for recent standard-setting activities in the following countries: France, Germany, the Netherlands, Portugal, Turkey, South Africa, and the United Kingdom. Special sections include summaries of ED 2 (on share-based payment) and ED 3 (on business combinations and intangibles) plus a detailed update on IFRIC agenda projects. We had previously posted the January 2003 Asia-Pacific edition.

The IASB has announced the agenda for the Board's Meeting on 19-21 February 2003 in London.

The Board will also meet with the Standards Advisory Council (SAC) on 24-25 February 2003. A portion of the SAC meeting will involve a roundtable discussion of the Proposed Amendments to IAS 32 and IAS 39.

In addition, the 72-page book includes a discussion of current Hong Kong Exposure Drafts and IASB projects and their anticipated impact on Hong Kong GAAP. Six new standards took effect in Hong Kong in 2002, and two others will take effect in 2003 and 2004. The book also includes a comparison of Hong Kong SSAPs and IFRS at December 2002. Click to (PDF 920k).

While a few companies currently expense stock options or have plans to do so, the majority of respondents (53%) are taking a 'wait-and-see' approach. A significant minority (35%) will not expense options unless mandated by legislation and/or regulatory change. (PDF 53k).

Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.com/about for a more detailed description of DTTL and its member firms.

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